Legal Opinion
Antelope Valley Improvement v. State Board of Equalization
Wyoming Supreme Court
Decided January 13, 2000No. 98-352PublishedCited by 22 opinions
1Opinion of the Court
GOLDEN, Justice.
Antelope Valley Improvement and Service District of Gillette (Antelope Valley) applied to the Department of Revenue (Department) for a sales and use tax exemption in 1997. The Department denied the application by final decision letter dated October 15, 1997, and Antelope Valley filed its appeal November 17, 1997. The Board of Equalization (Board) dismissed the appeal as untimely filed, and Antelope Valley appealed to the district court, which affirmed the decision of the Board.
In its appeal before this Court, Antelope Valley argues the Board’s rule concerning filing of appeals…
2Cases cited13 opinions
- Aanenson v. State Ex Rel. Wyoming Worker's Compensation DivisionWyoming Supreme Court · 1992
- Union Pacific Railroad v. Wyoming State Board of EqualizationWyoming Supreme Court · 1990
- Willey v. DeckerWyoming Supreme Court · 1903
- Basin Electric Power Cooperative, Inc. v. Department of RevenueWyoming Supreme Court · 1998
- Amax Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 1991
8 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- State Ex Rel. Wyoming Department of Revenue v. Union Pacific RailroadWyoming Supreme Court · 2003
- Chevron U.S.A., Inc. v. Department of RevenueWyoming Supreme Court · 2007
- State Ex Rel. Wyoming Department of Revenue v. Buggy Bath Unlimited, Inc.Wyoming Supreme Court · 2001
- LePage v. StateWyoming Supreme Court · 2001
- RT Communications, Inc. v. State Board of EqualizationWyoming Supreme Court · 2000
17 more not listed; retrieve them via the Exa API.